Renumbering of Gift-tax Act clause revises subsection numbering and operates retrospectively to the prior fiscal commencement. Amendment to the Gift-tax Act substitutes the bracketed clause number in a subsection, renumbering the clause from (5) to (4), and declares that this ... Summary
Renumbering of Gift-tax Act clause revises subsection numbering and operates retrospectively to the prior fiscal commencement.
Amendment to the Gift-tax Act substitutes the bracketed clause number in a subsection, renumbering the clause from (5) to (4), and declares that this substitution is deemed effective retrospectively from the commencement of the relevant fiscal period.
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